Taxes Consolidation Act 1997 section 889

Returns of fees, commissions, etc paid by certain persons

Section 889 requires persons carrying on a trade, business or other activity to make returns of payments for services rendered by self-employed individuals ordinarily resident in the State, and of copyright payments, when required to do so by notice from a tax inspector.

• Businesses must, on request from an inspector, report payments made to self-employed service providers (not employees) who are ordinarily resident in the State, including payments relating to the formation, acquisition, development or disposal of the business
• Non-trading bodies of persons, including government ministers and statutory bodies, must similarly report payments for services and copyright payments when required by inspector's notice
• Returns must include the payee's name, tax reference number, business or home address, the amount paid, the nature of the services, and the period over which services were rendered
• Certain payments are excluded, including payments from which income tax is already deductible, payments to any one person totalling €635 or less, and payments made more than three years before the notice was served